Patrick Laughlin Reflective Essay For my Ethnography, I kept on with the career field of tax accounting, a field that

right now in this stage of my college career I feel that I might like to focus on, but am not 100% sure quite yet. Once again, with focusing on tax accounting, I was met with several challenges. One of the biggest problems I still face is not having the actual experience in tax accounting, and at this point, Im not scheduled to take any accounting classes until the first session of the summer semester, so I feel that I was still going into this quite blind, just as I did with Project 2. One area that I felt I gained a sufficient amount of understanding was when I conducted my interview. The feedback that I received wasnt really what I expected, as far as the given replies to my questions, but the atmosphere, like his office, his deck (which was is shambles), and the constant phones calls within the 1 hour that I was there gave me a glimpse of just how intense the career can be, and how quickly you have to be able to provide a solid and understandable answer. I do have to also admit, just from that one hour, I was quite intimidated and thoughts of a possible direction change on the many paths of accounting came to mind. Ive really enjoyed most of the readings from this course, and especially articles on the challenges that college students might face when entering into a new discourse community such as the workplace. When I read articles like those, I feel that I have done the complete opposite, went from the workplace to college, and even that change has proven to be quite difficult. One reading that I feel I gained from the most is one that wasnt part of our readings; it was Amy Devitts Intertextuality in Tax Accounting. In that article, she examines many genres associated within tax accounting, and how the many forms of documentation make up most of

the communication with that discourse community. With her study, it gave me the opportunity to actually envision the role of a tax accountant, and see just how much communication and knowledge is needed to be successful in that field. One article that I had a conflict with was on Seth Kahns writing on Ethnographies. I did find that most of it was very educational and quite beneficially when it comes to setting up and conducting a successful ethnography, but one aspect that he includes that I disagree with is the idea of utilizing what you have learned instead of what you already know. I made reference to his argument within my ethnography and I decided against the idea of not using past experience. I feel that past experiences has ways to guide you in your choice of careers and even choice for an ethnographic study. Even though the brief moment I wrote about my past experience may be counter-productive, I feel it can give insight into why I have chosen the direction in which I am headed right now. Overall, I was able to gain some much needed knowledge into conducting ethnographies and into just how difficult the field of tax accounting really is. If there could be one thing that I would have liked to have changed would have to be time. I think this project would have been more successful if knowing that we had to conduct interviews in our intended career paths in project 3 was made early, maybe at the beginning of the course of include it with project 2. As far as feedback, I dont really know where to begin. I dont think that my essay is as effective as it could be. I would honestly like to know what you would do in my position when it comes to looking into a field that you have actually had no opportunity to take classes in, and with that situation, how you would go about writing a successful ethnography. I have decided that I am going to use this project for my major revision because I dont feel that I provided much information on the field of tax accounting successfully.

Patrick Laughlin ENG 3840J Project 3 Mr. Vetter

Tax Accounting: An Ethnographic Study

The study of human societies, along with their developments, interactions and reactions has been around for centuries within scientific studies such as anthropology and sociology. Over the past several decades, the outreach in the study of human interactions has found its way into professional and academic writing studies with some areas of focus such as discourse communities, community genre analysis, and rhetorical intertextualities. James E. Porter, Professor of the Department of English at Miami University gives a brief definition of the intertextuality of discourse communities as a group of individuals bound by a common interest who communicate through approved channels shares assumptions about what objects are appropriate for examination and discussion (1986: pp. 91-92). In this brief ethnography, Ill be utilizing the ever evolving student understanding of ethnographic research of discourse communities in the field of Certified Public Accountants who specialize in the field of tax accounting and attempting to shed light on some of the requirements of this community. The collected research from this study will include a brief overview on what it takes to become a new

successful member to the accounting community, along with any difficulties may come to be when faced with interactions with less knowledgeable non-community members. Ethnography Studies Before the act of collecting data and conducting research for the purpose of writing an informative and successful ethnography, a few key areas must be understood in order for success to be obtained. The first general area of focus and study should be on the topic of discourse communities, and how communities are defined through inter-textual and social interactions, along with established community rules. In an attempt to educate and promote the idea of how individuals within a group constitute a discourse community, John Swales creates several unique categorized characteristics such as a community has a broadly agreed set of common goals, has mechanisms of intercommunication among its members, uses its participatory mechanisms primarily to provide information and feedback, utilizes one or more genres, has acquired some specific lexis, and has a threshold level of members with a suitable degree of relevant content and discoursal experience (2011; pp. 471-473). Another approach to discourse communities is examined by Chris Anson and L. Lee Forsberg, who step away from the academic writing scene and look at the transition from one discourse community to another in a non-academic situation and how students come to be within their new professional environment. During their study of the transition from academia to workplace communities, Anson and Forsberg created three specific characteristics to reflect the students progress. First transition is expectation which characterizes the students motivations and adaptations to the new community. Second, is disorientation, when students of the study started feeling the shock of the newly faced rhetorical requirements. The final defining characteristic was transition and resolution, which shows that through involvement, restructuring and re-associating, many of the students were able

to make a success transition from the academic community into the unknown of new workplace requirements. (1990: pp. 208-225) Another important key area that students should attempt to become well versed at when conducting an ethnography is ethnographies itself. When students are given the assignment of conducting analytical research of a certain discourse community and formulating that research into an understandable and educated essay, Seth Kahn argues that students should utilize information gained from direct experience rather than knowledge gain by second hand means such as text books and lectures. Along with the collecting of usable data, Kahn identifies two ways in which ethnographies are different from personal reflections. First difference is that when writing, one shouldnt base their study off of the experience youve already had but from the experience that you are having. With this experience, your research and what you decide to put into text should ultimately be about other people and not entirely about your experience (2011: p. 207). I tend to, in a way, have certain disagreements with the non-personal approach to ethnographies. For some students, choosing a major may come from past experiences that they themselves have had with the discourse community, and with that experience, students have the ability to not only reflect back on previous community interactions and rules, but also utilize the experience of what others have had. With both sides of the research having already established knowledge, I feel that the information and the argument within the given ethnography can provide more insight of the community and provide more confidence to the readers by knowing that the writer isnt going into a study completely blind to the given community. Study of the Ever Changing Field of Tax Accounting

In respect to Seth Kahns non-personal approach to ethnographic study and research, I feel that it may be necessary to provide a brief understanding to the reason why I have selected the limited/single member discourse community of Certified Public Accounts and tax accountants. Prior to my college career, I spent my first 9 years after my completion of high school in the accounting community in such fields as aviation, aircraft, engines and support equipment within the United States Military. The final 3 years of my military career were spent as a data analyst, which put me in a single member position within a community of around 300 other military members. With the challenges that I faced as a single member of a community, it lead me in the direction of researching the views of and experiences of those in the tax accounting community. Even though the direction that I have chosen may have changed, it is still within the larger community of accounting itself and I do believe that with prior experience and prior knowledge, a successful ethnography can be created, just so long as the experienced area can lead to new directions, opinions and successful arguments. For my ethnographic study of low to single member discourse communities, new members of the field of tax accounting and interactions with non-members, I was graciously afforded a brief, yet helpful one hour opportunity to conduct visual research and an interview with a Certified Public Accountant who specializes in the field of budget analysis and forecasting, personal and corporate financial management, and tax auditing/accounting. Richard, a Mountaineer Alumni from West Virginia University, received his degree in accounting and his C.P.A. in the early 1980s and has held several career positions within the many paths that an accounting degree can lead to. Our very first interaction, after introductions were made, consisted of heavy embarrassment due to the chaotic state of his office, which he explained is the normal scene in his office during tax season, but after he shuffled around several stacks of

paperwork and took a few more phone calls, our interview was able to begin. I explained to Richard about the intent of my interview and my research and that from his experience I wanted to capture what it takes to be successful in the accounting community as a new employee after leaving college academics, what, if any, challenges are encountered when interacting with nonaccounting members, and I also wanted to compare the positives and the negatives when it comes to being part of a single member community. After about 10 minutes of light conversation trading personal stories about his careers and my own, I asked Richard my first question of what it takes for newly employed accountants to be successful. Depending on where you decide to go with your degree has a big influence on what youll experienceif youre interested in tax accounting or preparation, my personal advice would be to allow yourself room to grow and to constantly re-educate yourself. Rules, regulations, forms etc. are constantly changing. Forms within tax accounting, as shown in Amy Devitts study of the intertextualities of tax accounting, plays a very important role. She explains that the tax accounting community is interwoven with texts: texts are the tax accountants product, constituting and defining the accountants workThese texts and their interaction are so integral to the communities work that they essentially constitute and govern the tax accounting community, defining and reflecting that communitys epistemology and values (1991: pp. 336-7). While in the office of a C.P.A., I was given the opportunity to look at old archived binders that Richard keeps on hand, but expresses that he truly never uses anymore. One such binder contained what he called his bible to tax accountants; the Internal Revenue Manual. Without having a full understanding or high amount of knowledge of tax accounting due to still being in the process of education, I didnt know what I was completely looking at or truly what to look for in regards to expressing it for my research, but Richard explained that

until the age of internet and e-mail, all tax accountants, prepares or auditors maintained binders such as this, along with several others. With the ability for websites to be updated at a moments notice, most C.P.A.s, whether involved within tax accounting or other associated fields have the ability to utilize the internet for much of the information that is needed to successfully stay within the guidelines of that field. Another area for this ethnography that I felt I should dive into is the interaction with noncommunity members, and if that interaction comes with difficulties when part of the tax accounting community. In her article Where Communities Collide: Exploring a Legal Genre, Amy Devitt takes a look at few of the difficulties some communities may have in dealing with non-members, along with the difficulties non-members may face when interacting when genres which are intended for their interest and involvement, such as tax forms. Devitt identifies those tax forms, which are created by the Internal Revenue Service with the intent of being user friendly for members not fully knowledgeable in the area of tax regulations, and seeking specialist assistance. This seeking of assistance confirms the difficulty of the task of translating specialists knowledge into laypersons actions. In response to dealing with those not fully knowledgeable about personal and corporate tax regulations, Richard replied [laugh]surprisingly enough, there isnt much conflict when dealing with my clients during tax season. When conducting my audit and prep, I make it a habit to inform clients of any state or federal changes that may apply to them and how they do apply. If communicating isnt enough for a client, Ill either give them the means to do the research themselves or provide the data in the audit summary. Results / Conclusion

For the conclusion of my interview, I asked Richard about the difficulties of running his own firm, with just a few bookkeepers assisting him. At this point his day was winding down, along with the constant ringing of telephones. His reply was quite simple. He expressed that through his experience of his many professions and his formed relationship with others in his field, he isnt truly working on his own. Youre constantly learning and relearning this stuffand if ya hit a snag, theres always ways to get an answer. Whether its calling the state department or the [expletives] at the I.R.S., someone is always willing to help you out. Its when you dont seek help is when you go belly up. Tax accounting proves to be an intricate and very complex discourse community filled with its own requirements, rules, genres and intertextualities. Accounting itself is a vast community with fields such as government accounting, budget analysis, auditing, financial planning, management accounting and even loan officiating. My brief interview along with studies conducted on the intertexualities of tax accounting by Amy Devitt gave good insight to some of the makings of the accounting discourse community, from the transitions students will have to make upon graduation of academia, from their entrance and adaptation into the new environment of tax accounting or other fields within the accounting community, to the interactions they may come to experience with non-members with very little to no understanding. Tax accounting is an every changing field with new requirements and changing rules. One of the biggest mistakes that can be made when attempting to be success is not understanding how the community works and not knowing what changes have been made or is forecasted to be made from year to year. With the state that our economy is in today, tax regulations and tax requirements are going to keep shifting, whether they are on the state level or even the federal level, and technology as well is going to keep changing, which may help or hinder your ability to

for constant reeducation. These changes not only affect the new and older members of the tax accounting community, but they also have ways of affecting the less knowledgeable and less understanding non-members.

Works Cited Anson, C. M. & Forsberg, L. L. (1990) Moving Beyond the Academic Community: Transitional Stages in Professional Writing. Minnesota: Written Communication. Devitt, A. J. (1991). Intertextuality in Tax Accounting; Generic, Referential and Functional. In Bazerman, C., & Paradis, J. (Eds.), Textual Dynamics of the Professions (pp. 336-355). Wisconsin: University of Wisconsin Press. Kahn, S. (2011) Putting Ethnographic Writing in Context. In Parlor Press, Writing Spaces: Readings on Writing, Volume 2. Personal Interview. Interview conducted: 5 April 2013. Porter, J. E. (1986) Intertextuality and the Discourse Community. In Wardle, E. & Downs, D. (Eds.) Writing about Writing (pp. 91-92). Boston: Beford/St. Martins. Swales, J. (1990). The Concept of Discourse Community. In Wardle, E. & Downs, D. Writing about Writing (pp. 91-92). Boston: Beford/St. Martins. (Eds.)

Appendix 1. What challenges can be met by new accounts leaving college? Richard: Depending on where you decide to go with your degree has a big influence on what youll experience. Hell, accountants can work in marketing, finance and even law enforcement. Where theres numbers and money, accountants will be needed. But, if youre interested in tax accounting or prepping, my personal advice would be to allow yourself room to grow and to constantly re-educate yourself. Rules, regulations, forms, laws and just about everything else is constantly changing. 2. Are there difficulties when dealing with those not to knowledgeable with tax accounting? Richard: [Laugh] did you ask that because of all the calls I keep taking? It isnt too bad I guess, surprisingly enough, there isnt much conflict when dealing with my clients during tax season. When conducting my audit and prep, I make it a habit to inform clients of any state or federal changes that may apply to them and how they do apply. If communicating isnt enough for a client, Ill either give them the means to do the research themselves or provide the data in the audit summary 3. What challenges do you face while working on your own, and how do you find ways in dealing with problems you may face? Richard: One of the more difficult things with taxes and accounting is how much things change from year to year. Youre constantly learning and relearning this stuffand if ya hit a snag, theres always ways to get an answer. Whether its calling the state department or the assholes at the I.R.S., someone is always willing to help you out. Its when you dont seek help is when you go belly up.